Ezel / IRS Rulings / 200914032

CCA 200914032: A partnership could sign its own section 1446 limitations consent

Number
200914032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Withholding Tax Paid by Partnerships with Foreign Partners
Topics
Other topics
Code sections
§ 1446, § 6231
Ruling dated
October 28, 2008
Publicly released
April 3, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel addressed a limitations extension for a partnership's section 1446 withholding tax on income allocated to foreign partners. That withholding liability was a partnership item decided in the TEFRA proceeding and binding on the partnership in its own capacity as a partner under section 6231(a)(2)(B). Although an agent, usually the tax matters partner, ordinarily signed Form 872-P for all partners, the affected partner could sign for itself instead. If the partnership itself had signed the Form 872-i and the form identified the withholding issue, the consent was sufficient. The released email did not establish whether those conditions had been met.

Ruling snapshot

  • Question: Could a partnership's own signature on Form 872-i extend the limitations period for its section 1446 withholding liability?
  • Outcome: Advice given: yes, if the partnership was the signer and the form identified the withholding issue.
  • Key authorities: IRC §§ 1446 and 6231(a)(2)(B); Forms 872-P and 872-i.

Full text (IRS public release)

ID: CCA-310122-09 Number: 200914032
Release Date: 4/3/2009
Office: --------------
UILC: 1446.00-00

From: -------------------
Sent: Tue 10/28/2008 11:31 AM
To: --------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------
Subject: RE: Question re: SOL extension for section 1446 withholding

------------------------------------------------------------------------. The liability of the partnership for withholding taxes on income allocated to foreign partners is a partnership item determined in the TEFRA proceeding and is binding on the partnership as a "partner" in itself under section 6231(a)(2)(B). The Form 872-P is signed by the agent for all partners (typically the TMP). Instead of having the agent sign for all partners, we can get the partner itself to sign - in this case the liable partner would be the partnership itself. You have not identified whether this is the taxpayer who signed the Form 872-i. If it is, and the Form identified the withholding issue, then we are fine.

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